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All Journal Jurnal Akuntansi dan Pajak Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Anak Agung Ngurah Bagus Dwirandra
Fakultas Ekonomi Dan Bisnis Universitar Udayana
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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KEMAMPUAN TENURE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT REPORT LAG Ida Ayu Eka Purnama Yuni; AANB Dwirandra
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to determine the audit tenure as the moderating influence of firm size on audit report lag. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2009-2014 period. The samples used as many as 34 companies by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, then we got the conclusion that (1) the size of the company's negative effect on the audit report lag which shows that the bigger the company, the shorter the audit report lag, (2) tenure audit able to moderate (strengthen) the effect of firm size on audit report lag which shows that companies are audited by an auditor to audit the long tenure has a level of audit report lag is low. Completion of the audit will be faster if the auditors audit the audit firm with long tenure at a large company.
PENILAIAN KINERJA KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI BALI TAHUN 2007-2011 Ni Luh Putu Fitriani; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Pelaksananan otonomi daerah melalui skema desentralisasi fiskal Kabupaten/Kota di Provinsi Bali ditenggarai tidak sepenuhnya mampu menggali sumber pendapatan daerah yang kedepannya akan menunjang keberhasilan masing-masing daerah dalam melaksanakan otonomi daerah. Sementara, data APBD yang sifatnya absolut tidak cukup memberikan informasi yang memadai tentang kinerja keuangan daerah. Tujuan penelitian ini adalah menilai kinerja keuangan daerah Kabupaten/Kota di Provinsi Bali tahun 2007-2011 yang diukur melalui perhitungan rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian dan rasio pertumbuhan. Hasil analisis data menunjukkan kemandirian keuangan daerah Kabupaten/Kota di Provinsi Bali tahun 2007-2011 masuk dalam kategori rendah sekali, rendah dan sedang. Efektivitas keuangan daerah masuk dalam kategori efektif dan sangat efektif. Sementara efisiensi keuangan daerah berada dalam kategori kurang efisien dan tidak efisien. Apabila dilihat dari keserasian belanja pada periode tersebut menunjukkan tidak ada keserasian antara belanja tidak langsung dan belanja langsung terhadap total belanja daerah, serta pertumbuhan pendapatan dan belanja mengalami fluktuasi. Kata kunci: rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian, rasio pertumbuhan
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM Efrie Surya Perdana; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p09

Abstract

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.
TIME BUDGET PRESSURE SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE DAN PENGALAMAN AUDIT PADA KUALITAS AUDIT Dian Indah Savitri; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p11

Abstract

Audit quality is important because high quality will produce reliable financial reports as the basis for decision making. Therefore, the quality of audit is an important thing that must be considered by the auditors in the auditing process. So this study aims to examine the effect of due professional care and audit experience on audit quality with time budget pressure as a moderation variable. This study was conducted at Public Accounting Firm in Bali in 2016. The number of samples taken 62 auditors who are willing to participate in this research. The sample in this research is determined by purposive sampling method. Data were collected using survey method. Data analysis technique used is analysis of Multiple Linear Regression and Moderated Regression Analysis (MRA). This research successfully demonstrated due professional care and audit experience had a positive effect on audit quality. This study also shows the time budget pressure to strengthen the due professional care relationship on audit quality with moderation test results showing a positive effect. The result of moderation testing between audit experience and time budget pressure shows a negative influence which means time budget pressure weakens the relationship between audit experience on audit quality. Keywords: time budget pressure, due professional care, audit experience, audit quality
Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit I Gusti Agung Candrika Mahadewi; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p15

Abstract

The resulting financial reports are important to determine the performance of companies and government agencies, so it is necessary to carry out an audit. This study aims to obtain empirical evidence of the effect of professional skepticism, work experience, independence, and work environment on audit quality. Data was obtained by distributing questionnaires to the Bali BPK Office. The sample in this study was 54 auditors, determined by using purposive sampling technique. The analytical tool used is multiple linear regression. The results of the study of the four independent variables, namely professional skepticism, work experience, independence, and work environment have a significant positive effect on audit quality, so that the higher the level of professional skepticism, work experience, independence, and the more conducive the auditor's work environment will be, it will greatly affect the quality of audit results. which is getting better. Keywords: Professional Skepticism, Work Experience, Independence, Work Environment, Audit Quality.
Moderasi Ukuran Perusahaan dan Modal Intelektual pada Hubungan Profitabilitas dengan Nilai Perusahaan Kadek Dwi Pramesti; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p11

Abstract

The research aims to examine the effect of profitability on firm value with the moderating variables of firm size and intellectual capital. The population of this research is 47 mining companies listed on the Indonesia Stock Exchange in 2016–2020. The research sample used purposive sampling so that 29 companies were selected with a period of 5 years of observation, so a sample of 145 observations was obtained. The data analysis technique used Moderated Regression Analysis (MRA). This research finds that profitability, firm size and intellectual capital have a positive and significant effect on firm value. Firm size and intellectual capital can moderate the positive effect of profitability on firm value. This type of moderation includes quasi-moderation in which the two moderating variables that interact with the independent variable (profitability) are also independent variables. Keywords : Firm size, Intellectual Capital, ROE, and PBV.
Peran Moral Reasoning dan Skeptisisme Profesional Memoderasi Role Stress Terhadap Perilaku Disfungsional Internal Auditor Christina Ayu Maha Dewi; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 24 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i01.p06

Abstract

Dysfunctional behavior of the auditor should be avoided to produce quality audit findings based on the fairness of a financial statement. The purpose of this study is to analyze the role of moral reasoning and professional skepticism moderating role stress on dysfunctional behavior of auditors. This research was conducted in all branch offices of PT Bank BRI Bali-Nusra Area as many as 29 offices by making the auditor as many as 107 people as sample with saturated sample method in test through regression analysis moderation technique (MRA). Based on the results of the analysis, role stress variables have a role in increasing dysfunctional behavior of auditors. Moral reasoning has a role in increasing dysfunctional behavior of auditors. Professional skepticism has a role in increasing dysfunctional behavior of auditors. Moral reasoning and Professional skepticism can strengthen the influence of role stress in increasing dysfunctional behavior of auditors. Keywords: role stress, moral reasoning, professional skepticism, auditor dysfunctional behavior
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR Ni Kadek Elma Kardiyanti; A. A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 30 No 9 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i09.p13

Abstract

CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awareness of CSR disclosures. This study aims to obtain empirical evidence about the effect of profitability, company size, and foreign ownership on CSR disclosures for the period of 2016 - 2018, with a sample of 84 companies. Testing using Multiple Linear Regression and Classic Asumption Test. The test results show that the profitability and size of the company have a positive and significant effect on CSR disclosure. However, foreign ownership has no effect on CSR disclosure. Keywords: Probability; Company Size; Foreign Ownership; CSR Disclosure.
Evaluasi Efektivitas Sistem Pengendalian Internal Proyek Pemerintah di Bawah Pengawasan PT. Pembangunan Perumahan (Persero) Tbk. Made Win Karoyani; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p10

Abstract

The sample in this study was released by 35 people with Non-Probability methods, especially Purposive Sampling (Sample Considerations). The method of data collection is done through questionnaires, observations, and interviews. The analysis technique used is the analysis of comparative quantitative descriptive data. Based on the results of the analysis, the internal control system and the SPI dimension are all included in the effective category, but for each dimension, the SPI of various assessment results is effective and very effective. Based on the results of the respondents' scores, all of these scores have not reached a maximum value of 6, so that both the internal control system, internal control system dimensions, or from each dimension still need to be improved. Keywords: SPI, dimensions, elements, effectiveness
PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS PADA KINERJA SIA DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI Ni Putu Ayu Yuni Kurniawati; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 19 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This purpose of this research was to prove empirically the effect of user participation and uncertainty tasks on accounting information system performance with organization size as moderating variable. Research was done in LPD in Ubud districts. Sample selection is done by using a sampling method saturated with total respondents 86 people consisting of Chief LPD, cashier, and accounting. The analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicated that: 1) user participation  positively effect toward accounting information system performance in LPD Ubud districts, 2) uncertainty tasks negatively effect toward accounting information system performance in LPD Ubud districts, 3) organization size is able to moderate the impact of user participation on accounting information system performance in LPD Ubud district, and 4) organization size is not able to moderate the impact of uncertainty tasks on accounting information system performance in LPD Ubud district. 
Co-Authors A. A. Putu Nandya Indah Pratami A. A. Sagung Sinta Maha Dewi Agis Fitriyah Halifah Agung Kresna Yogaswara Antonio Lameng ana tresna purnamasari sp Anak Agung Gde Oka Maheswara Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Wira Gita Anita Suryani Christina Ayu Maha Dewi Cok Istri Mirah Pradnya Ningrat Pemayun Desak Made Darmayoni Dewa Ayu Intan Sri Devi Dewa Made Ananta Satria Wibawa Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni Dian Indah Savitri DODIK ARIYANTO Efrie Surya Perdana Ellis Yulinda Dewi Fenty Herlina Sari Gayatri Gayatri Gede Ngurah Indra Arya Aditya Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gde Sudiartha I Gede Ari Dewanto I Gede Suarta I Gusti Agung Candrika Mahadewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ketut Wira Widiana I Kadek Adhi Pramana I Kadek Dwi Handika Putra I Kadek Yogi Astrawan I Ketut Jati I Ketut Sujana I Ketut Suryanawa I Ketut Suryanawa I Komang Abdi Parumartha Pande I Made Agus Adi Saputra I Made Gede Agus Kusuma I Made Priyana Benny I Made Sadha Suardhika I Made Sadha Suardikha I Nyoman Gde Suarditha I Nyoman Wijana Asmara Putra I Putu Adita Wahyu I Putu Bagus Indra Mulia Nugraha I Putu Ekapratama Rangga Sudana I Putu Gede Tata Trenida I Putu Ngurah Panji Kartika Jaya I Putu Sudana I Wayan Dian Saputra I Wayan Gde Wahyu Purna Anggara I Wayan Suartana Ida Ayu Eka Purnama Yuni Ida Bagus Dwi Putra Ida Bagus Putra Astika iismiati iismiati K. Budiartha Kadek Dwi Pramesti Kadek Martini Katharina Yuneti Ketut Sujana Komang Wisnu Arie Guna Partha Krismayanti Sugita Luh Putu Lusi Setyandarini Surya Luh Putu Utami Kharismayanti Made Agus Kurniawan Made Cintia Arta Pratiwi Made Emi Wiastrini Made Gede Wirakusuma Made Puspita Christanti Made Win Karoyani Maria Maria Maria Meiatrix Ratna Sari N. Diah Utami N.L.S. Widhiyani Ni Kadek Elma Kardiyanti Ni Kadek Yani Andriyani Ni Ketut Anindya Permatasari Ni Ketut Sandri Ni Luh Nana Putri Ani Ni Luh Putu Desy Musktikayani Ni Luh Putu Fitriani Ni Luh Putu Lestari Dewi Ni Made Ari Maya Sari Ni Made Dwi Ratnadi Ni Made Dwita Ratnaningsih, Ni Made Dwita Ni Made Leny Pebriyaningrum Ni Made Lina Agustini Ni Made Madani Hapsari Ni Made Trisna Savitri Ni Putu Ayu Yuni Kurniawati Ni Putu Ida Rahayu Padmawati Ni Putu Purnami Eka Yanti Ni Putu Sri Harta Mimba Ni Wayan Diah Kartika Sari Nyoman Suadnyana Pasek Pramartha, I Made Aditya Putu Amanda Yadiari Putu Candra Gunantara Putu Krisna Gautama Putu Milan Pradnyantari Putu Ratih Puspita Sari Rodame Munthe Wahyu Iko Santosa Wayan Budhiarsana Wayan Rusmana Putri Yohanes Berchmans Adi Wicaksono